Pursuant to the authority of Neb. Rev. Stat. § 16-205, the city finds, determines and declares that it is appropriate that a tax be imposed on all lodgings facilities as herein defined for the purposes of raising revenues. The foregoing determination is made with due consideration of business in the city and the relation of business to the municipal welfare, together with relation thereof to expenditures required by the city, and with consideration of just, proper and equitable distribution of the tax burdens within the city and other properly associated matters. This tax to be imposed on all lodging facilities as herein defined is for the intent of raising revenues for the operation of city park and recreation facilities.
(Ord. 22-19, passed 10-3-2022)